Indicators To Evaluate Research Efficiency in Higher Education Institutions

The comparison of efficiency between Higher Education Institutions (HEIs) based on quantitative and absolute data, is it may not be the most honest way to establish efficiency levels. This study aims to propose indicators for evaluating efficiency in research to compose the management report of intangible assets in HEI. A search was performed in the SCOPUS bibliographic base to identify the intellectual production of the Federal University of Sergipe in the period from 1977 to 2019. The results demonstrate a positive trend in the growth of the volume of publications and that the intellectual production of the university is the result of its integration in national and international networks of scientific collaboration. A management report that aims to demonstrate the value of the university should accurately contemplate the intangible assets produced by it, which could be used as indicators of research efficiency. The disclosure of the value of intangible assets is a strategy to increase the value and credibility of the brand, but also a form of positive accountability to its maintainer and to society